Where Does Titanium Come From?

You may have heard about all of the uses for titanium. From replacement body parts to jewelry to spacecraft materials, titanium is used to build lightweight and durable materials. However, have you ever wondered where this metal actually comes from? You may not know that titanium is obtained but never in its purest form. Before titanium can be ready for use, it must be combined with other materials to form usable alloys.

Titanium is the ninth most abundant element in the crust of the Earth. Its found in soils, sands, rocks, clays, water, plants and animals. It is never found as a pure metal because it reacts so readily with oxygen. It, instead, is found in ores. It also is combined with other materials to form alloys in order to increase the durability of the metal.

Originally named by German chemist, Martin Klaproth in 1795, titanium was named after Greek rulers known as Titans. Today, titanium is known for its light-weight and durable characteristics.

Titanium is typically manufactured through what is known as the Kroll process. During this process titanium dioxide is formed into titanium tetrachloride by being reacted with chlorine. Then, it is allowed to react with magnesium, which removes the chlorine and leaves a pure titanium sponge. This is then melted into bars known as ingots. The leading countries for titanium production include Japan, Kazakhstan, Ukraine and China.

Titanium is combined with iron, aluminum and other metals for uses in so many items. Almost 65 percent of all titanium produced is used in marine equipment and aircraft manufacturing since it is so incredibly light and strong and resistant to corrosion. It improves our quality of life since it is long lasting and therefore used in bone plates, screws, pace-makers and artificial replacements. It is extremely popular in jewelry and high-end sports cars.



Source by Mike Allin

Better Orgasm – Tongue Action For Her

As a woman, I can definitely speak to the fact that many women enjoy a good orgasm, but a better orgasm can create a mind-blowing, body-shaking, toe curling moment. The fact is every woman is acutely aware of every flaw on her body and as her partner, it is your duty to boost her self-confidence or the ideas I'm about to detail will fizzle instead of sizzle.

Oral sex or tongue action is a great way to a better orgasm for women since the clitoris is the nerve center of her vagina. Next to intercourse, oral sex is just as erotic and rewarding and often leads to a better orgasm.

Even better, setting the right atmosphere will do wonders in leaving her weak with anticipation. Seduce her with words before she leaves for work – send her off on an orgasmic high. Tell her in graphic details how your tongue will begin a long, slow, wet path up her thighs to her vagina.

Then drop to your knees, slowly kissing the inside of one thigh – giving her a sample of what's to come. If she does not have a mini-orgasm then and there do not worry because you've left her with a lasting impression to keep her body humming all-day-long.

What a delicious way to set the tone for a better orgasm. As she spends her day in breathless anticipation here are a few secrets ideas to continue building the sexual tension.

First, set a warm bubble bath filled with rose-petals and place decorated candles appropriately for mood lighting. Next, give her hot-smoldering looks as you run your hands over her body – make her feel sexy. And, the last tip to set the stage for a better orgasm is to feed her sweet tasting fruits such as chocolate covered strawberries … then suck the juices from her fingers one-by-one.

All of this foreplay will have her body wound tighter than a guitar string. Now you can begin strumming her body leading her towards a better orgasm. The cues that she is extremely turned on are usually erect nipples begging to be sucked, or rapid breathing indicating the orgasmic tension gripping her body.

Do not deny her any longer she's waited long enough for a better orgasm. Reach down between her legs and cares her vagina, stay clear of her clitoris since the slightest touch will send her over-the-edge. Slide her legs over your shoulders and set your body between her thighs. Fulfill your earlier promise by nibbling the insides of her thighs leaving a wet path as you head towards your goal. Hold onto her hips as your tongue reaches the prize – her clitoris. Be prepared for an instantaneous surging of her body as she is consumed by a hot, powerful orgasm.

As the clitoris can be extremely sensitive after a good … no, make that a better orgasm – stop the stimulation as her orgasm slows. Pull her body against yours' in a spooning position. As she settles into a delicious orgasmic haze, slowly cares her to create a sense of security and well-being. There you have it, a great technique for giving her an even better orgasm. And, remember … anything worth doing right often takes a lot of practice. So put your best effort – or should I say tongue action – into it!

Copyright 2005 – EJ Davis



Source by EJ Davis

How To Prevent Sagging Earlobes

When you start to look in the mirror each morning and think “I look old,” what is it about yourself that makes you utter that dreaded phrase? Is your skin still in good shape? How about your neck? Can you see lines around your eyes or mouth if you stand a normal distance from the mirror? (Leaning in real close is cheating – even young people think “I look old” with every single skin cell under scrutiny!)

But there’s one body part we don’t often think about when it comes to aging. Sure, if you have facial wrinkles you might consider getting a facelift or having some Botox injected, or at the very least investing in some heavy duty anti wrinkle cream. But what about your ears? They can often say much more about your age than other parts of your body, and they often are neglected when it comes to anti aging treatments. Earlobes age just like the rest of your skin; they start to sag and droop over the years.

While your earlobes would sag on their own over time, there are a few things you can do to dramatically reduce the droop. One is to avoid wearing extremely heavy earrings for extended periods of time. You earlobes are not able to support very much weight, and heavy earrings pull and stretch the skin, which can cause sagging. If you do wear heavy earrings, you can prevent sagging or pulling by only wearing them for a short period of time. The rest of the time, choose lighter earrings or studs, which are the easiest for your ears to support without damaging the earlobes. You should always take out earrings before bed, no matter how big or small they are, to prevent them pulling in your sleep.

In addition, you want to treat your ears the same way you would treat any other body part – by applying sunscreen to your ears when going outdoors, and applying anti wrinkle cream daily.

If you’ve noticed your earlobes are already sagging, there are a few things you can do to tighten them up so they’ll hold earrings better in the future. There are manual stickers and products that you can use to help hold earrings up in their normal position, but as far as repairing the earlobe itself, you may need to undergo a minor cosmetic procedure. You can have fillers injected into the earlobe to fill in a sagging lobe and make it look fuller. This is a procedure similar to Botox. If your ear’s piercing is severely strained and stretched due to heavy earrings, you may need to undergo a minor surgery to repair the piercing.

Cosmetic ear surgeries have gotten more common, especially among patients who have undergone a face lift, as this can affect ear placement if not done properly. It is often a minor procedure that can be done quickly and easily.



Source by Samir Patil

Beware of Designer Handbags Wholesale List Fraud – How to Find Sources For Authentic Bags and Purses

There are many design handbag suppliers frauds taking place online, but beware of wholesale list scam especially now. You can either invest a lot of time and money into years of research, like many have done, or you can save the trial and error by following some simple guidelines to avoid falling prey to this designer handbag scam. Follow these simple steps to avoid the scam! It’s easy to see just by going to Google and typing design handbags wholesale, that you’ve got your work laid out for you if your going to search through hundreds of thousands of potential wholesalers.

Remember the old adage…if it sounds too good to be true, it usually is. For those of you who have purchased or are thinking about purchasing those “wholesale lists” that are being sold on eBay and other websites, let me save you some hard earned money…beware of designer handbags wholesale list scam….these lists are a total SCAM! These “wholesale lists” usually sell for anywhere from $2.50 to $7.99.

Think about it: why would people give out their closely-guarded wholesale handbag sources for seven bucks?

The ANSWER: They haven’t put any EFFORT into the wholesale list; it’s full of GARBAGE! They most likely went to a search engine like Google, typed the word “wholesale handbags” in the search box, threw the first 20 results on a piece of paper and called it a wholesale list. Save yourself the seven bucks and a ton of aggravation and beware of designer handbags wholesale list scam by being informed!

Lets be honest here, if you think that you are going to find designer handbags at wholesale that you can buy without having to purchase a minimum quantity (with the exception of drop-shippers), I am sorry to say but such a wholesaler simply does not exist. There is no such thing as a designer handbag wholesaler who will let you buy one piece at a time for personal use. Think about it for a minute…why then would there be Gucci boutiques if people could buy Gucci handbags, one piece at a time, at wholesale prices? It just doesn’t make sense, and it’s naive to think that such a list exists.



Source by Jenny Wolf

Scarves – Fashion Accessories – History and Benefits!

Fashion Scarves and Shawls! One of the most enduring fashion accessories that have never lost their appeal are scarves. Even through generations have worn them across several centuries. Worn for functionally throughout the world to provide warmth and protection against the bitter cold, or worn for its religious and cultural significance… their use of one has also evolved into other purposes.

A Short Background:

Contrary to what some people might think, the use of the scarf is not a modern thing. These people probably got that notion from chic culture or from contemporary and high fashion circles where the use of the scarf has not lost its appeal. In the ancient days, particularly during the time of the Greeks and the Romans… the use of the shawl had been in wide practice. People during those days called the scarf-shawl as the sudarim which literally means a sweat cloth. People were wearing them to absorb perspiration while working or traveling during hot weather.

During the Middle Ages and all the way through the Renaissance period, they have been used by the nobility to signify their upper social strata and class. This was attributed to the opening of trade routes from the Far East and China…which brought along exotic items, fabrics and materials including the finest of silks. During those days, only the ultra rich and nobility could afford them. Silk exudes the highest natural shine and sheen that any natural fiber can provide. It was the choice material for this garment then and it is still the most sought after material now.

Social Significance of Scarves:

Western culture has made use of this accessory either as fashion accessory or as protective clothing according to the weather. In other cultures, it is used extensively due to its religious and cultural significance. A classic example is the scarf or the hijab worn by women in Muslim culture as a sign of modesty as described in their holy texts. The headgear is part of their outer clothing called the abaya, traditionally in black… but has evolved in some countries to different other colors and materials.

The Benefits of Using Scarves:

They are worn due to two main purposes: for functionality and practical use.

Functional use is basically related to the weather or exposure to the elements while outside. They can be used to give extra warmth, particularly during the winter season which will require extensive use all throughout the day. Even if it’s not winter, going out on a cold and windy night would require the added warmth of a scarf wrapped around the neck. Another benefit that can be derived from scarves is the protection for the hair or the head itself against the elements, dust or the wind. This is great particularly if you are riding on a convertible or crossing the river or a lake on a ferry boat.

Of course, the most basic benefit that one can get from this accessory is the style, flair and fashion sense that it can add or enhance to a dull or drab outfit or dress that you might have at the moment. The addition of simple neckerchiefs or ascots can make wonders to a dress, or you can be more adventurous and wear a bandana or head scarf which will drastically change the way you look in just a short instant. Scarves can be worn using any style you want and in combination with any wardrobe that you have, as long as the design matches or complements with each other. There are endless possibilities and you as a wearer can benefit from all that.



Source by Meryl Rougeaux

Interesting Facts About Necklaces and Bracelets

Necklace Information-

Everyone loves diamond necklaces, let’s face it who wouldn’t. A diamond necklace can look classical and sophisticated.

As they are worn close to your heart, necklaces were originally designed to attract love and strengthen it. Although this folklore which people strongly believed hundreds of years ago no longer holds true, necklaces which hold diamonds can still create a lot of attention.

It is believed that necklaces where the first item of jewellery to be made or worn. We think this because a construction of a shell necklace was discovered in South Africa and can be dated back 75,000 years ago. Pre-historic necklaces where also made out of animal teeth, bones and claws.

The first gold necklace was made in around 2500 BC. Diamond necklaces are fairly recent trend in the history of jewellery history.

Bracelet Information-

Like Necklaces, diamond bracelets can create a lot of attention. Diamonds in whatever form of jewellery can be admired and loved by many people.

Where did the name ‘Bracelet’ come from? The term bracelet originates from the Latin word ‘brachile’ meaning of the arm. Bracelets have been an item of jewellery loved by people for many years and can be dated back to the Ancient Egyptians of around 7000BC. These were not made out of diamonds but bones and wood and where worn to represent religious or spiritual matters such as scarab bracelets which symbolised rebirth and regeneration.

It can be enjoyable to learn the history of items you with to purchase. Don’t forget that if you purchase jewellery online you can retrieve voucher codes.



Source by Joan Smith-Samios

Dry Cleaning – Where It All Began And How It Can Benefit You

For as long as people have been wearing clothes, people have also been washing clothes. Whether you're someone who lives depends on a washing machine to push through mountains of clothes, or if you're someone who enjoys the simple method of a good old hand wash, this is always a weekly choir that we can not escape from. In modern days we now have dry cleaning at our finger tips and there's such a variety of services to choose from, but how did it all begin?

The history of dry cleaning stems back to 79 AD in Ancient Rome, where early cleaners were labeled as "Fullers". They used a combination of ammonia, lye and a clay called "fuller's earth" to absorb dirt from their garments.

In the 17th – 18th Centuries cleaning methods began to develop and cleaners would use non – water based solvents to remove unwanted stains like soil from a range of different garments. In 1985, Jean Baptiste Jolly was a French dye-works operator, who recognized the potential in using petroleum-based solvents like gasoline and kerosene, to remove stains instead. This service was the first manifesto of 'dry cleaning' that still offers the familiar service we use today. However as the petroleum solvents caused so many explosions and fires due to flammability, strict government regulation had had to be set in place.

Due to this, a dry cleaner from Atlanta named William Joseph Stoddard, developed a white spirit solvent as an alternative to the gasoline based solvents that were highly flammable. From here on out clearing methods continue to evolve. Although in 1939, World War II lead to petrol shortages which mean that Tetrachlorethylene (perchlorethylene), commonly known as perc, became the most popular solvent. It was non-flammable and provided the highest standard of cleaning power, and thanks to this professional cleaners were allowed to move back into the cities.

Now days, at home you would typically wash your clothes in a washing machine and then tumble dry them, however a Dry Cleaning machine takes both of these processes and combines them into one.

Garments are placed in the core of the machine within a washing chamber known as the "basket" or "drum", which is perforated and rotates within an outer shell that holds the solvent. The chamber is filled with one-third of solvent and starts to rotate, keeping the solvent temperature at 30 degrees Celsius. During the course the solvent in the chamber (also referred to as the "cage" or "tackle box") is passed backwards and forwards through a filtration chamber and the cage itself. This is known as the wash cycle.

Before any garment is washed it must be thoroughly checked for any foreign objects that may be reflected in the pockets. Items like plastic pens will easily dissolve within the solvent which in turn may damage and ruin the garments to the point where they need to be disposed of. The rule of dark colors to be separated from light colors is still applied as the dye can shed when exposed to the solvent. Before any dry cleaning takes place, items must be checked against their compatibility as a lot of fastenings are not normally solvent proof, or just might not be able to withstand the wash cycle. If this is the case then they will either be removed and attached back on after the cleaning has finished, or will be protected where possible.

After the wash cycle comes the rinse cycle, where the garment is rinsed with a fresh distilled solvent, which advances discoloration from soiled particles. Then after the rinse cycle, the machine begins the extraction process, which gathers all the solvent for reuse. Once the solvent has been drained the drying cycle takes over and the garments are tumbled in warm air that flows through the basket. In modern dry cleaning machines use a closed-loop system which means the chilled air can be reheated and re-circulated, resulting in a reduction in air pollution and higher solvent recovery. Once the drying cycle is complete the aeration cycle cools the garments and continues to remove any further passages of solvent. The garments are then ready to be pressed and finished.

Although the powerful method of dry cleaning has been highly related to remove stains with one wash, not all stains can be removed simply by dry cleaning. Some stains will need particular treatments such as specific spotting with solvents, using a stream jet to blast the stain, or a good soak in a specialized stain remover, all of which will need to have been acted before the item is put through the wash cycle . Garments that have been soiled for a long time are even more troublesome when it comes to stain removal, yet if successfully removed there is a reasonably hood that …

Deer Hunting Videos

For those who love to get outdoors and hunt, there has probably never been more informational resources available than those that can be found online today. The Internet has given us the ability to access this information from the comfort of our home as we plan our next adventure. If your passion happens to be deer hunting, then deer hunting videos might just be the ticket to get started down the right path, so to speak. There are many to choose from, and they cover a wide range of subject matter.

From the novice to the more experienced hunter, there are many who are looking for information to help hone their skills. As the numbers of new people drawn to the sport increase, so too does the desire for relevant information to help guide them through the process of learning to become a safe, ethical, and productive hunter.

If you are new to the sport, it could be good to look for information that includes things like firearm safety and selecting appropriate clothing and equipment. There are other considerations as well, such as finding suitable places to set up camp, and the type of habitat that is most likely to offer the right combination of food sources, water, and cover for the deer. This information will help to make the most of the opportunities that you have to hunt, and can help avoid some of the common mistakes made by those who are new to the sport.

The experienced hunter can also find a wealth of information geared to making them more productive. It is possible to find detailed articles and videos that cover many different aspects of successful hunting. There are also a multitude of Internet web sites that offer deer hunting videos of actual hunting footage. While some might find the images graphic and sometimes even disturbing, there is so much that can be learned by observing the actions and interactions of the hunter and the deer. The ability to study these videos can provide hunters of any experience level the opportunity to not only become more productive hunter, but a more ethical one as well.

While nothing can take the place of being in an actual hunting situation at the moment of harvest, the chance to use videos to help mentally visualise the necessary steps in advance can help to produce a calmer, more confident hunter who is better equipped to make a shot that does not simply hurt the deer.

Regardless of the format, there are many products out there that can make you a better all round deer hunter. Whatever you choose, be it an online article, e-book, or Deer Hunting Videos , there is much that can be learned by taking advantage of the many online sources of information available today.



Source by Dean Dingwall

Know the Several Health Benefits With Titanium Bracelets

There are various types of bracelets. Among them, the titanium bracelets are quite a fashionable one. But as they have magnetic qualities, thus, like magnetic therapy they also alleviate the pain of the wearer to some extent. Easy to wear and safe bracelets of titanium can minimize the symptoms of back pain and arthritis. The effects that the bracelets have are as follows:

Helps in Relieving Pain

The titanium bracelets have been a good way of pain reduction. Sometimes it was found to be relieving in carpel tunnel syndrome. The nerves stimulated when magnets are used in a specific area. This helps in releasing the natural pain killers of the body. According to some people, the magnet also stimulates the flow of blood. This leads to the increase in the ionic exchange. Thus, the person will have a gush of nutrients and oxygenated blood into the area.

Initiates Better Healing

They are good as a healing compound. The healing is initiated by the disposing and localizing the by-products of any injury. The usage of the negatively charged magnets if kept in direct contact with the injured area may increase the body’s power to start the healing process.

Boosts the Healing System

The titanium bracelets have a massive role in increasing the white blood cells. The white blood cells are the ones that defend the body against foreign materials and infectious diseases. They also help to remove the toxins from the affected area. This promotes a healthy immune system. The body’s immune system may speed up in this system.

Helps to Increase Energy

A bracelet of titanium can give a person more energy. The magnetic therapy leads to the increase of the oxygen flow in the body. The flow of oxygen plays a significant part in the metabolism of the energy. This also is good for imparting energy through respiration of carbon dioxide. They enhance cellular respiration. The oxygen level in the blood increases and thus, the person feels more energetic.

Anti-Inflammatory Properties

The titanium bracelets have anti-inflammatory functions also. This occurs because the normal electromagnetic in the body is restored. A normal electromagnetic property provides relax to the capillary walls. This is also good for the connective tissues and the surrounding muscles and allows proper flow of the blood. The proper flow of blood requires the transfer of the nutrients and the oxygen to the injured place. This causes a decrease in the inflammatory agents and the pain of a person.

Because the bracelets are made of titanium, they are less likely to corrode away. In fact, the titanium bracelets can withstand high-temperature conditions, rough handling, and salt water. Thus you can be sure that they are going to last you for several years.



Source by Hakim Hari Krishan

Accentuating An Old Plain Dress

Being invited to big events such as birthdays and weddings requires more than just showing up with a gift in hand. It has to be remembered that there are also other important people who will be gracing the occasion. In social gatherings, prominent people arrive in their best clothes because they want to be seen as respectable individuals worthy of recognition. However, this idea is not only limited to wealthy individuals. The same applies to everyone else especially if the festivity is a formal one.

When coming across instances such as this, the common expectation is a budget-breaking shopping spree not only for the celebrant's present but also the outfit for the said event. With a little bit of creativity and imagination however, you can look glamorous and pull it off in that old plain black dress. In reality, that apparel already worn to a number of parties can still go a long way if adored with the right additions.

Accessorizing with bits and pieces of either gold or silver will greatly improve the monotony of any apparel. The key is to choose one material otherwise you would end up looking complicated. If you want to wear silver pandora bracelets, never add gold or bronze into the package.

In order to add a stunning effect to your dress, careful choosing of the right footwear must be done. In fact, a simple garment can be made glamorous if paired with the right kind of shoes. For a black dress, you can actually go beyond sticking to black as other hues will still fit perfectly such as red, blue, gray, and orange.

Belts and scarves would go well with plain clothes too. As long as there are no intricate prints on the dress, a colorful belt will be a perfect addition. The reason for the concept of accentuating with either a scarf or a belt is to be able to achieve an impressive look that is focused on the accent rather than on the simplicity of the dress.

Hair and make-up have to be done according to the style and color of the apparel. If the dress is black, you can go with any eye shadow but has to be consistent with the rest of your accessories. You can put on hair accessories as well provided that it does not create a contrasting effect rather than working well to flatter the whole appearance.



Source by Greg Pierce

David Yurman Jewelry And Designer Inspired Alternatives

David Yurman Brief History

David Yurman began his artistic career as a sculptor during the 1960s. During this time his wife encouraged him to transform his sculpting designs into copper belt buckles and this was the beginning of things to come.

He then worked for a brief period with Cartier and tried to expand his experience with Tiffany but was turned down. This rejection encouraged him to design and market his own unique jewelry designs which led to the creation of David Yurman Inc in 1979.

At that time the jewelry trend was gold chains and flashy medallions and he decided to buck the trend with twisted cable sterling silver, and the gamble paid off. Within four years David Yurman received the 1983 InterGold Award which finally granted him the international recognition that he deserved. His signature collection features twisting sterling silver ropes, or "cables," fashioned into necklaces, bracelets and rings.

He went on to design and create a wide range of pieces with a huge variety of styles. His experimental nature paid off handsomely and he soon became a recognized name in the jewelry industry. People started clamoring for his designs.

David Yurman Jewelry

As mentioned above, the most popular pieces are cable jewelry made into silver ropes that are twisted into different shapes. These are then set with stones and made available in the market.

There are also thoroughbred automatic watches which are very popular with men. They look formal and rich, and go with any outfit. There are equally dazzling timepieces for women and children too.

You can get bracelets and simple chains for new born children, stunning earrings for teenage girls and a selection of wedding jewelry including grooms and bridesmaids.

David Yurman Inspired Jewelry

David Yurman creates high end jewelry but most people find them to be quite expensive. The solution came in the form of designer inspired jewelry. Professionals examine the trends set by the major players and create designer inspired pieces using less expensive materials. They may not use the exact same material as the original but they sure look as if they do.

You can have a designer image for a lot less money if you wear quality inspired jewelry instead, and it will look just as impressive. Even a trained eye will find it difficult to tell the difference.

You can buy designer inspired pieces for as little as one tenth of the actual price of an authentic piece and no one will know the difference … unless you tell them.

Many of the wealthiest people on the planet wear inspired jewelry because it is a great way to build up an impressive collection and keep up with the ever-changing fashion trends.

Why pay David Yurman prices when affordable designer inspired jewelry will make the same impression?



Source by Joe Smart

The Jewelery Men Really Want To Wear

Men wear jewelery for one reason only … the want to make a statement about themselves. Understand what they want to say and you will be able to pick the perfect piece of jewelry for them.

Just five years ago everyone was selling the same old silver and gold jewelery for men in the same designs that your father or even grandfather would have worn. So what were young men to wear if they wanted to express a new sexier and a more sophisticated masculinity to that of the older generations?

Suddenly new super cool jewelery started to be made in materials like Stainless Steel and Titanium. This instantly redefined men's jewelery. Because of the fantastic strength and durability of the materials new shapes and designs were now possible. These materials were so strong you could wear them all the time without fear of damage. It became the ultimate expression of masculinity, strength and style with a fit and forget usability. These materials also have the benefit of being hypo allergenic and suitable for the most sensitive of skin.

The best news of all is these materials are relatively inexpensive compared to silver and gold and so the prices are also fantastic. Men's jewelery has seen a rebirth in recent years with loads of new cool designs in rings, bracelets and necklaces. A lot of the more traditional jewelery shops have not woken up to this new phenomenon yet so you may have to shop around some independent retailers. We offer a great selection in our shop and online with lots of advice and sizing info.



Source by John Greed

Preparation of Profit and Loss Account

Explanation of Certain items of Profit and Loss Account

1. Salaries

Salaries are paid for the services of employees and are debited to profit and loss ac- count being indirect expense. If any salary has been paid to proprietor or partners, it should be shown separately because it requires special treatment at the time of income tax assessment.

2. Salaries and Wages

When wages account is included with salaries it treated is as indirect expense and is taken into profit and loss account.

3. Rent

Rent of the office shop showroom or godown is an indirect expense and so is debited to profit & loss account. However, rent of factory is debited to trading account. When a part of the building has been sublet the rent received should be shown on the credit side of profit and loss account as a separate item.

4. Rates and Taxes

These are levied by the local authorities to meet public expenditure. It being an indirect expenditure is shown on the debit side of profit and loss account.

5. Interest

Interest on loan, overdraft or overdue debts is payable by the firm. It is an indirect expense; so debited to profit and loss account. Interest on loan advanced by the firm on depositor investments is an income of the firm and so is credited to the profit and loss account.

If business has paid any interest on capital to its proprietor or partners it should also be debited in the profit and loss account but separately because this item needs special treatment at the time of income-tax assessment.

6. Commission

In business sometimes agents are appointed to effect sales, who are paid commission as their remuneration. So this being a selling expenses is shown on the debit side of profit and loss account. Sometimes commission is also paid on purchases of goods, such ‘as expense should be debited in the trading account. Sometimes the firm can also act as an agent to the other business houses and in such cases it receives commission from them. Commission so received is shown on the credit side of profit and loss account.

7. Trade Expenses

They are also termed as ‘sundry expenses’. Trade expenses represent expenses of such a nature for which it is not worthwhile to open separate accounts. Trade expenses are not taken to trading account.

8. Repairs

Repairs to the plant, machinery, building are indirect expenses are treated expense and are debited to profit and loss account..

9. Traveling Expenses

Unless mentioned otherwise, traveling expenses are treated as indirect expenses and are debited to profit and loss account.

10. Horse & stable Expenses

Expenses incurred for the fodder of horses and wages paid for looking after stable are treated as indirect expenses and debited to profit and loss account.

11. Apprentice Premium

This is the amount charged from persons to whom training is imparted by the business. It is an income and is credited to profit and loss account. In case apprentice premium is charged in advance for two or three years, then the amount is distributed over number of years and each year’s profit and loss account is credited with its share of income.

12. Bad debts

It is the amount which could not be recovered by the trader on account of credit sales. It is a business loss, so is debited in the profit and loss account.

13. Life Insurance Premium

If the premium is paid on the life policy of the proprietor of the business; it is treated as his drawings and is shown by way of deduction from the capital account. It should not be taken to profit and loss account.

14. Insurance Premium

If insurance premium account appears in the trial balance, it stands for the insurance of the business. This is taken to profit and loss account. Insurance premium on goods purchased, factory building, factory machines are treated as direct expense and are taken to trading account.

15. Income Tax

In the case of merchant income-tax paid is treated as a personal expense and is shown by way of deduction from capital account. Income-tax in case of companies is treated differently.

16. Discount allowed and Received

Discount is a reward for prompt payment. It is belief to show discount received and discount allowed separately on the credit and debit side of profit and loss account respectively instead of showing the net balance of this account.

17. Depreciation

Depreciation is a loss incurred on account of use of fixed assets in the business. Generally, it is charged from profit and loss account at a fixed percentage. The students should exercise great care as regards the rate of depreciation. If rate is without words ‘per annum’, then the rate will be taken irrespective of the period of accounts. This is …

Dresses For Men – A Crossdresser’s Guide To Fit

Creating a convincing feminine look for a cross-dressing man takes a lot of work. There are many considerations when putting together your female wardrobe. Because a man’s body is often much thinner in the waist and broader in the shoulders, not to mention the lack of hips and butt curves, it takes special clothing to achieve a womanly figure. Finding dresses for men might be a challenge, unless you know where to buy your wardrobe.

Fortunately, there are a handful of online retailers that not only design their own female clothing for men, but also manufacture the clothing with a man’s body in mind. The following are guidelines of what to look for in dresses made for men.

Firstly, if you want to be seen outside of the privacy of your home, it’s important to find a dress that is the appropriate length. Most men like a length somewhere between the lower thigh and right above the knee. This allows you to wear a garter belt and stockings without the top of the stockings showing. A dress made for men will also conceal foundation pieces that most men wear to add curves, such as padded panties, long line girdles and other curve-creating foundations.

Second, you need to find dresses made for men’s measurements. This means that a dress will fit correctly if it is specifically made with longer sleeves made to fit a man’s arm length, and a wider chest to accommodate breast forms that most cross-dressing men wear. Most men are disappointed when a dress arrives and the sleeves are too short to cover their arm hair, or the bust-line of the dress is so narrow that their voluptuous bosom is squeezed flat! Look for online retail store that designs dresses with pockets to safely tuck breast forms, and makes sure that long sleeve dresses made for men will cover the wrists.

Lastly, you want a good selection of styles. When a woman goes shopping, she wants more than just one dress to choose from. It’s the same with a cross-dressing man. Unfortunately, the past has provided slim pickings for many men, but now, some online retailers are making a real effort to design and manufacture sexy dress styles for men to wear. New styles include: halter dresses, long sleeve dresses that combine fabrics like lycra and lace, long gowns and form fitting mini dresses. The key is to make sure the dresses are made in bust sizes to fit men and provide the length in the sleeves and bottom of the dress to cover your foundation pieces.

Now that you have the essential information on how to find beautiful dresses made for men, you can look for the perfect style to suit your feminine personality.



Source by Stacy Kanas

Does Sex Really Begin in the Kitchen?

How does this idea of “sex begins in the kitchen” work? We know it doesn’t mean getting creative with the utensils and appliances, but what does a woman mean when she says romance begins elsewhere than the bedroom?

These may be difficult things for men to really understand, but that shouldn’t stop us trying. A husband with potential is the desire of just about every woman’s heart.

Ideally, on the other hand, the wife who is the desire of a man’s heart doesn’t require him to change, but supports him as he tries.

So the picture we are developing is of a husband who is committed to learning and becoming better, with a wife who is committed to extending grace, never requiring change. Those two things in tension give the marriage a substance of mutual submission.

The husband submits himself to God, and to his wife, in learning to serve her. The wife submits herself to God, and to her husband, by allowing him to grow without forcing matters.

Both are required to submit. Marriage is about mutual submission.

But let’s get back onto the subject of sex – and its imminence emerging from the kitchen.

THE KITCHEN AS AN ALLEGORY OF LOVE

Love can begin in the kitchen or in the laundry or out in the yard, simply through the act of service; the husband plies his skill and uses his humble strength to work diligently.

It may be an old-fashioned value, but women love working men; not necessarily blue-collar men, but the willingness of a man to lead his family in cheerfully doing the tasks of the home.

Tasks like ironing, washing up, cooking, vacuuming, etc, may once have been the domain of the woman. But now no more. The issue is more about the willingness of the husband to pitch in. His heart is to help.

A woman knows she’s loved when her husband seeks to please her because he loves her. This is an act of faith for the husband, because when he does nice things for his wife she is romanced. He must be genuine, committed, sincere.

The husband never does these nice things for his wife for his personal gain. He must do them sacrificially. Wives can smell a fraud from a mile off.

***

Wives desire a sincere, thinking husband, who is willing to sacrifice himself in doing tasks around the home, and being actively involved in his family. When a husband acts with such integrity his sexual relationship with his wife will usually have more mutual joy and satisfaction about it.

© 2013 S. J. Wickham.

Acknowledgement: to my wife, Sarah.



Source by Steve Wickham

Gladiator Sandals – This Summers Hottest Trend

With a ton of celebrities wearing this women's shoe trend, the gladiator sandal is by far the fastest must-have shoe of the season.

In keeping with the brand new theme that came out on 2007s runways, there has been "an insane love" for Roman sandals and gladiator boots / shoes "both on the town and the catwalk", according US Weekly.

Gladiator wearing celebrities such as Paris Hilton, Jessica Simpson, Lauren Conrad, Mary.Kate Olsen, Jessica Alba & Hilary Duff have also had a huge effect on making gladiators the hottest item this summer. In fact, according to the US Weekly edition summer 2008, "Almost every famous celeb in Hollywood has been seen wearing gladiators …… from big chunky platform heels to the casual criss-cross flats."

On the topic of gladiators, online upmarket retailer ShoeBuy warns to "Be ready for a full-scale Gladiator Shoe invasion" in its recent magazine article "Shoe Searching." According to ShoeBuy & Zappos, gladiators "pour out trendy attractive and no vacation is complete without a pair this summer."

Gladiator Sandals / Gladiator Shoes

Hailed as one of the worst shoe trends of 2007, 2008 sees a new turn on the gladiator style with more refined and finer detailing. Dainty straps and accessories and more feminine styling make them more practical. Just one look at elegant gladiator sandals is more then enough to change the minds those who are not to into the trend.

Part of the problem to the trend of last year was the look of the rough and touch style of the sandal, unless you were long like a runway model and had the long legs to go with it. Despite this, according to the Shoe Source, many shoes are increasingly wild and crazy-looking versions – including some very expensive, knee-high trends.

Gladiator Boots

Super-duty styles have come into play for summer with gladiator boots and chunky platform styles. Some look as if they have just stepped out from the movie set with Russel Crowe. ShoeBuy describes these as "Highly Disgusting" but love a more feminine version from others. Even more crazy, looking like a pair of biker boots, the Marc Jacobs Gladiator boot, sure to be a gem with the Harley Burnouts.

Now, women's shoe designers have made out on the gladiator theme by providing more than hundreds of choices. There are styles unlimited hitting the streets, so even the most conservative of women can sink their toe into the style. Rather then wearing skinny-strapped thongs, strappy gladiator styles are fast changing them as the shoe of the summer.

What to Wear With Gladiator Sandals

  • A pedicure is an mandatory accompaniment to any gladiator sandal or gladiator shoe.
  • Increased feminine styles have greater wear abilility and can work with any summer dress and this season's drapey type dresses. Also wear them with hangy smocks and slim-fit denim jeans, or summer short shorts and caftans for the beach time.
  • Chunky, more manly styles look perfect with jeans, or mini skirts and shorts, as long as you have the nice legs for them.
  • Metallic or more detailed, gladiators will take you from the beach sand to bar.
  • Smaller frames with chunky legs should not wear any of the more heavy thick sandals and gladiator shoes and boots and go for something more feminine. browns & blacks also have the effect of making legs look thicker and shorter. Go for metals and shinies to slim them down.

Gladiator Shoes, Gladiator Sandals, Gladiator Boots – The newest Hottest trend.

The best and quickest way to be on trend this season is to see seen wearing a pair of gladiators. But, before you become a fashion mess, choose wisely. Make sure you purchase a style that is flattering to your body style, serving to make your legs look longer rather than fatten and shorten them.



Source by Antonio Mireno

Nutrition for Expecting Women and Breastfeeding Mothers

Most women usually think twice about using food supplements when they are expecting a child. Women really have to take all the crucial precautions before taking any medication during this very important part of their lives.

GNLD International (Golden Neo-Life Diamite) is a global organisation delivering organic wholefood nutrition supplements to health conscious individuals since 1958 and GNLD nutritional products are highly recommended for use by pregnant women and those who are currently breastfeeding.

Support for all Women

GNLD offers a whole line of premium quality supplements to provide nutrient support for expecting women as well as moms who are nursing. These nutritionals can help moms supplement the key nutrients that are necessary by mother and child. Pregnant women need a lot of nutritional support, even after giving birth. Mothers should replenish their supply of nutrients for their little one’s sake.

Pro Vitality Pack

The GNLD Pro Vitality Pack is one of several multi-nutritional products from GNLD. Each pack contains the very same wholesome nutrients you can get from an often recommended dose of fresh fruits and vegetables, essentially coming from the carotenoid complex content. A consistent balanced fruit and veggie diet helps improve mom’s blood circulation and reduces the chances of birth defects. Each pack contains a carotenoid complex, one Tre-en-en, and one Salmon Oil Plus. In other words; Pro Vitality pack contains fundamental nutrients that promotes ideal prenatal development.

Zinc (Chelated)

Every parent doesn’t want their newborns to develop any birth defects, which makes zinc an important mineral in mommy’s diet. This GNLD mineral product also includes chelated amino acids to make it easier to absorb. Not only does it prevent birth defects in newborns, zinc also improves the overall immune health of a child. Making it an important factor.

GNLD Formula IV Plus

Another suggested nutritional pack from the line of GNLD products is Formula IV Plus. This recommended product offers all the essential vitamins, minerals, and folic acid that mums (and everyone else) need. Moms who need that extra burst of energy to beat down stress can get it from this vitamin power pack.

Cal-Mag + Vitamin D (Chelated)

This is one of the GNLD products that is often recommended for pregnant mums. Women need sound bones and teeth since they are more susceptible to osteoporosis than men. This crucial vitamin and mineral supplement supplies the essential amounts of both calcium and magnesium. Note that sufficient amounts of magnesium helps with uterine contraction pain during the time when women are about to give birth.

GNLD Nourishake Protein –

Mothers need to have the proper amount of protein in their diet. It essentially helps in the production of muscles, tendons, hormones, ligaments, hair, brain tissue, and nerves. It also helps sustain one’s energy. Nourishake Protein Drink comes in three sweet flavours.

Precautions

Even though these products are food based and safe, we advise for pregnant mums to seek medical advice from their doctor before taking vitamin supplements. This is especially true for those who plan to take food supplements while on prescribed medications.

Other GNLD products commended for pregnant mothers include Vitamin C (Threshold controlled), Vitamin E Complex, Feminine Herbal Complex, and Garlic Allium Complex.



Source by Cor Visser-Marchant